https://www.taxtmi.com/caselaws?id=266282 The Tribunal ruled that the appellants were eligible for exemption for Intra Venous Cannula (IVC) but not for the Central Venous Catheters (CVC) manufactured by them. The denial of exemption for IVC based solely on the opinion of the Directorate General of Health Services (DGHS) was deemed unsustainable. The Tribunal clarified that if the IVC is used in arteries and veins similar to aorta or vena cavae, it qualifies for exemption. However, the CVC used for drug delivery and monitoring central venous pressure did not meet the criteria for exemption under the Cannula category. en-us Wed, 12 Aug 2015 00:00:00 +0530 Mon, 19 Oct 2015 08:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266282 The Tribunal ruled that the appellants were eligible for exemption for Intra Venous Cannula (IVC) but not for the Central Venous Catheters (CVC) manufactured by them. The denial of exemption for IVC based solely on the opinion of the Directorate General of Health Services (DGHS) was deemed unsustainable. The Tribunal clarified that if the IVC is used in arteries and veins similar to aorta or vena cavae, it qualifies for exemption. However, the CVC used for drug delivery and monitoring central venous pressure did not meet the criteria for exemption under the Cannula category. Case-Laws Central Excise Wed, 12 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266282